For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Smithsonian Institution Building. The Smithsonian Institution Building, popularly known as the Castle, was designed by architect James Renwick, Jr.The building is constructed of red sandstone from Seneca Creek, Maryland, in the Norman style (a 12th-century combination of late Romanesque and early Gothic motifs).ver the years, the Castle has been home to the Smithsonian Institution Archives and the Woodrow Wilson International Center for Scholars. Today, the Castle houses the Institution's administrative offices and the Smithsonian Information Center.